The Argentine international joined the Serie A club from Real Madrid in 2013 and has been impressive in his two seasons at the club, scoring 35 goals and providing 14 assists in 69 appearances in the league.

Napoli failed to qualify for the Champions League next season after finishing fifth in the Serie A. With manager Rafael Benitez heading to the Spanish capital to take over as manager of the 10-time European champions, it was believed that Higuain would follow suit and move to a club in the Champions League.

Apart from the north London club, Premier League rivals Manchester United and Chelsea have been strongly linked with a move for the striker, according to the Daily Mail. Louis van Gaal is keen to add another forward to his team following the release of Radamel Falcao and the uncertainty surrounding Robin van Persie's future at the club.

However, Napoli are reluctant to part with the player. The club put out a statement making it clear interested clubs will have to match the player's release clause, which is set at €94.7m (£67m, $103.1m) to have any chance of completing the transfer.

"The club stresses that the Argentine has an existing contract clause of €94,736,000 [£67 million]. No bids below that figure will be accepted, those who want the player will have to match that valuation," a statement from Napoli read, as quoted by the London Evening Standard.

Higuain is contracted to the Serie A club until the summer of 2018, but will be keen to play Champions League football. However, according to newly appointed Napoli sporting director Cristiano Giuntoli, the club have not reached any agreement as the striker is unsellable.